YMP: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YMP
Largest movements
- Cash -€4,937
down €4,937 (-47.9%), from €10,316 to €5,379
mainly Trade debts (-€6,017) and Net result for the year (-€2,254)
- Tangible fixed assets -€4,485
down €4,485 (-12.5%), from €35,916 to €31,431
of which Other tangible fixed assets: -€3,336
- Receivables within one year +€1,804
up €1,804 (+158.8%), from €1,136 to €2,940
of which Other amounts receivable: +€1,773
- Trade debts -€6,017
down €6,017 (-82.0%), from €7,341 to €1,324
- Profit (loss) carried forward -€2,254
down €2,254 (-6.7%), from -€33,750 to -€36,004
- Other debts +€1,181
up €1,181 (+2.0%), from €58,474 to €59,656
- Gross operating margin +€6,483
up €6,483, from -€3,683 to €2,800
- Depreciation +€994
up €994 (+28.5%), from €3,491 to €4,485
- Other operating charges -€52
down €52 (-12.9%), from €402 to €350
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,653 | €40,410 | -€7,244 | -15.2% |
| Fixed assets | 21/28 | €35,916 | €31,431 | -€4,485 | -12.5% |
| Tangible fixed assets | 22/27 | €35,916 | €31,431 | -€4,485 | -12.5% |
| Furniture and vehicles | 24 | €1,724 | €575 | -€1,149 | -66.7% |
| Other tangible fixed assets | 26 | €34,192 | €30,856 | -€3,336 | -9.8% |
| Current assets | 29/58 | €11,737 | €8,979 | -€2,758 | -23.5% |
| Amounts receivable within one year | 40/41 | €1,136 | €2,940 | +€1,804 | +158.8% |
| Trade receivables | 40 | €1,136 | €1,167 | +€31 | +2.7% |
| Other amounts receivable | 41 | €0 | €1,773 | +€1,773 | |
| Cash at bank and in hand | 54/58 | €10,316 | €5,379 | -€4,937 | -47.9% |
| Deferred charges and accrued income | 490/1 | €285 | €660 | +€375 | +131.4% |
| Total equity and liabilities | 10/49 | €47,653 | €40,410 | -€7,244 | -15.2% |
| Equity | 10/15 | -€18,750 | -€21,004 | -€2,254 | -12.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,750 | -€36,004 | -€2,254 | -6.7% |
| Amounts payable | 17/49 | €66,403 | €61,414 | -€4,990 | -7.5% |
| Amounts payable within one year | 42/48 | €66,016 | €61,014 | -€5,002 | -7.6% |
| Trade debts | 44 | €7,341 | €1,324 | -€6,017 | -82.0% |
| Suppliers | 440/4 | €7,341 | €1,324 | -€6,017 | -82.0% |
| Taxes, remuneration and social security | 45 | €201 | €34 | -€167 | -83.1% |
| Taxes | 450/3 | €201 | €34 | -€167 | -83.1% |
| Other amounts payable | 47/48 | €58,474 | €59,656 | +€1,181 | +2.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,491 | €4,485 | +€994 | +28.5% |
| Other operating charges | 640/8 | €402 | €350 | -€52 | -12.9% |
| Gross operating margin | 9900 | -€3,683 | €2,800 | +€6,483 | |
| Operating profit (loss) | 9901 | -€7,576 | -€2,035 | +€5,540 | +73.1% |
| Financial income | 75/76B | €0 | €3 | +€2 | +8266.7% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +8266.7% |
| Financial charges | 65/66B | €213 | €221 | +€7 | +3.5% |
| Recurring financial charges | 65 | €213 | €221 | +€7 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,789 | -€2,254 | +€5,535 | +71.1% |
| Profit (loss) for the period | 9904 | -€7,789 | -€2,254 | +€5,535 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,789 | -€2,254 | +€5,535 | +71.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.